Barnes (as former Court Appointed Receiver) (Appellant) v The Eastenders Group and another (Respondents) – Supreme Court
Supreme Court, 8th May 2014
Category: HM Revenue & Customs
Take That stars could face tax bill of millions after court decision – BBC News
‘Three members of the band Take That may have to pay back millions of pounds in tax after a tribunal ruling.’
BBC News, 10th May 2014
Source:
‘The Roald Dahl Museum and Story Centre, dedicated to celebrating the life and work of the author, has won a tax case against HM Revenue and Customs.’ The Independent, 9th April 2014 Source: www.independent.co.ukRoald Dahl museum wins tax case – The Independent
Littlewoods Retail Ltd and others v Revenue and Customs Commissioners (No 2) – WLR Daily
‘Sections 78 and 80 of the Value Added Tax Act 1994 could not be construed in such a way as to conform with European Union law and therefore had to be disapplied so as to allow the claimant companies to pursue their claims to recover the full value of overpaid value added tax.’
WLR Daily, 28th March 2014
Source: www.iclr.co.uk
HMRC to appeal against high court award to Barclay brothers of £1.2bn – The Guardian
‘HM Revenue & Customs (HMRC) has insisted it will appeal against a high court decision to award Sir David and Sir Frederick Barclay’s Littlewoods catalogue shopping business £1.2bn in a top-up settlement relating to a long-running legacy VAT dispute.’
The Guardian, 28th March 2014
Source: www.guardian.co.uk
APIL granted permission to challenge HMRC policy on mesothelioma victims’ work records – Litigation Futures
‘The High Court is this week hearing a judicial review that claimant lawyers hope will strike down the deeply unpopular policy of HM Revenue & Customs that means it will only release the employment history of a mesothelioma victim to their lawyer with a High Court order.’
Litigation futures, 12th March 2014
Source: www.litigationfutures.com
Bridge is a game not a sport, tribunal rules – Daily Telegraph
‘The English Bridge Union loses legal challenge against HM Revenue and Customs aimed at reclaiming VAT on competition entry fees.’
Daily Telegraph, 24th February 2014
Source: www.telegraph.co.uk
Reed Employment Ltd v Revenue and Customs Comrs – WLR Daily
Reed Employment Ltd v Revenue and Customs Comrs [2014] EWCA Civ 32; [2014] WLR (D) 23
‘Section 80(3) of the Value Added Tax Act 1994, as inserted, which gave the revenue a possible defence of unjust enrichment for claims made after 26 May 2005 for the recovery of overpaid VAT, without regard to the period in respect of which the claim was made, was not unlawful.’
WLR Daily, 23rd Janaury 2014
Source: www.iclr.co.uk
Cotter (Respondent) v Commissioners for Her Majesty’s Revenue & Customs (Appellant) – Supreme Court
Supreme Court, 6th November 2013
Supreme Court finds HMRC entitled to tax under dispute where taxpayer left it to HMRC to calculate the tax – OUT-LAW.com
“A taxpayer must perform a calculation of the amount of tax due itself, rather than leave that calculation to HM Revenue and Customs (HMRC), in order to retain possession of funds under dispute, the Supreme Court has ruled.”
OUT-LAW.com, 8th November 2013
Source: www.out-law.com
HMRC targets unpaid intern employers – BBC News
“HM Revenue and Customs (HMRC) is targeting 200 employers who recently advertised internships to ensure they are paying the minimum wage.”
BBC News, 11th November 2013
Source: www.bbc.co.uk
Tax avoiders don’t have human rights – Philippa Whipple QC – UK Human Rights Blog
“R (on the application of Ingenious Media Holdings plc and Patrick McKenna v Her Majesty’s Revenue and Customs [2013] EWHC 3258 (Admin).
Sales J has rejected an application for judicial review by Ingenious Media Holdings plc and Patrick McKenna, who complained that senior officials in HMRC had identified them in ‘off the record’ briefings.”
UK Human Rights Blog, 6th November 2013
Source: www.ukhumanrightsblog.com
Pension liberation schemes were “occupational”, High Court rules, as HMRC tightens procedures – OUT-LAW.com
“A number of pension schemes which allowed members to access their savings before the minimum retirement age should be classed as ‘occupational’ schemes, the High Court has ruled.”
OUT-LAW.com, 22nd October 2013
Source: www.out-law.com
Revised Banking Code of Practice gives HMRC too much discretion, says expert – OUT-LAW.com
“HM Revenue and Customs (HMRC) will be given ‘too much discretion’ to ‘name and shame’ banks that do not meet strict governance requirements in relation to tax matters under proposed changes to the industry Code of Practice, an expert has said.”
OUT-LAW.com, 14th October 2013
Source: www.out-law.com
Revenue and Customs Commissioners v Sunico ApS and others – WLR Daily
Revenue and Customs Commissioners v Sunico ApS and others (Case C-49/12); [2013] WLR (D) 347
“The concept of ‘civil and commercial matters’ within the meaning of article 1(1) of Council Regulation (EC) No 44/2001 covered an action whereby a public authority of one member state claimed, as against natural and legal persons resident in another member state, damages for loss caused by a tortious conspiracy to commit value added tax fraud in the first member state.”
WLR Daily, 12th September 2013
Source: www.iclr.co.uk
Spike in criminal prosecutions for tax evasion signal middle class professionals now in HMRC firing line, says expert – OUT-LAW.com
“A steep rise in the number of criminal prosecutions for tax evasion indicates that the financial affairs of middle class professionals are now subject to increasing scrutiny by HM Revenue & Customs (HMRC), an expert has said.”
OUT-LAW.com, 5th August 2013
Source: www.out-law.com
Prosecutions for tax evasion double – Daily Telegraph
“The number of criminal prosecutions for tax evasion has more than doubled in the last year as middle class professionals are increasingly targeted over tax avoidance.”
Daily Telegraph, 5th August 2013
Source: www.telegraph.co.uk
Tax tribunal ruling against SDLT avoidance scheme could ensure payment of £135m tax, says HMRC – OUT-LAW.com
“A tax tribunal has ruled against a stamp duty land tax (SDLT) avoidance scheme, under which a property developer used a sub-sale and alternative finance scheme to try to avoid paying the tax on the purchase of the Chelsea Barracks in London.”
OUT-LAW.com, 16th July 2013
Source: www.out-law.com
The Pollen Estate Trustee Co Ltd v Revenue and Customs Comrs; King’s College London v Same – WLR Daily
“Where a charity contributed to the purchase of a property, to be held on trust for it and other, non-charitable, contributors in proportion to their contributions, the ‘chargeable interest acquired’ by reference to which stamp duty land tax was to be levied under Part 4 of the Finance Act 2003 was the equitable estate collectively acquired by the beneficiaries under the trust. However, paragraph 1(1) of Schedule 8 to the 2003 Act was to be interpreted as exempting the land transaction from charge to the extent of the charity’s interest.”
WLR Daily. 26th June 2013
Source: www.iclr.co.uk
HMRC consults on strengthening big banks’ tax Code of Practice – OUT-LAW.com
“Plans to strengthen the Code of Practice on tax governance, adopted by the 15 largest banks in 2010, have been published for consultation by HM Revenue and Customs (HMRC).”
OUT-LAW.com, 5th June 2013
Source: www.out-law.com
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